Assets

Assets are entities functioning as stores of value and over which ownership rights
are enforced by institutional units, individually or collectively, and from which
economic benefits may be derived by their owners by holding them, or using
them, over a period of time (the economic benefits consist of primary incomes
derived from the use of the asset and the value, including possible holding
gains/losses, that could be realised by disposing of the asset or terminating it). (SNA)